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عنوان انگلیسی مقاله:
The Politics of Accounting Standard-Setting: A Review of Empirical Research
ترجمه عنوان مقاله: تدوین استاندارد سیاست های حسابداری: مروری بر تحقیقات تجربی
رشته: مالی و حسابداری
سال انتشار: ۲۰۱۳
تعداد صفحات مقاله انگلیسی: ۵۴ صفحه
منبع: International Paper
نوع فایل: pdf
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Abstract The Politics of Accounting Standard-Setting: A Review of Empirical Research
We provide an overview of the empirical literature on the politics of accounting standardsetting,focusing on the U.S. Financial Accounting Standards Board (FASB). Although it is clear from casual observation that politics sometimes plays a first-order role in the determination of accounting standards, we argue that more can be done to improve our understanding of this important topic. Based on our review, we outline what we see to be a number of potentially fruitful directions for future research.
Keywords: Accounting standards, FASB, Politics, Lobbying, Economic consequences
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IntroductionThe Politics of Accounting Standard-Setting: A Review of Empirical Research
Accounting researchers have long been interested in the extent to which politics affects accounting standard-setting. Even casual observation of the standard-setting process suggests that politics can have a first order effect on how accounting standards are set. Beginning with Watts (1977) and Watts and Zimmerman (1978), researchers have sought to develop and test economics-based theories of standard-setting that capture these political forces. Our goal is to synthesize extant empirical research on the politics of standard-setting at the U.S.
Financial Accounting Standards Board (FASB). 1 Although extant research provides useful evidence on the politics of standard-setting, we argue that our current understanding of the politics of standard-setting is relatively modest and that more remains to be done. We make suggestions for how research on the politics of standard-setting can progress in the future.
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